It is reported as "other income" on Line 21 of his Schedule 1. You is generally best to report the full amount, then report the negative amount for the expenses on the same line (that will avoid an automated IRS notice). However, you need to attach the list of expenses, so you will need to MAIL that tax return.
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https://www.irs.gov/publications/p225#en_US_2018_publink1000218746">https://www.irs.gov/publications...>
As for actually how to do that in the program, I'll let somebody else help you with that.
🙂
